Quater scrapping, April 30 is the last day to ask for the readmission of questions

A few more days to ask for the readmission to the scrapping-quater of the folders. There is time until next April 30 to submit the application on the Agency’s website. The readmission, provided for by law no. 15/2025 of conversion of the Milleproroghe decree (Legislative Decree no. 202/2024), concerns taxpayers who on 31 December 2024 have lapsed by the facilitated definition following the failure, insufficient or late payment of what is due to the deadlines provided.

How to apply

The request for readmission to the scrapping-quater, says the agency, must be submitted by April 30, 2025 Using the « Riamming Scragation-Quater » service available on the Revenue-Rasseness Agency website, both in the reserved area and in the public area. The procedure to be followed in the two cases is different. In the reserved area of ​​the site, which can be accessed using the personal access credentials (Spid, Cie or CNS and, for tax intermediaries, Entratel), the readmission request is more immediate. In this case, in fact, the service automatically proposes only the folders and notices for which the conditions for readmission and which therefore can be promptly selected and inserted in the application are recalled.
In the public area of ​​the site, on the other hand, to submit the application, the online form must be completed and attach the identification documentation, indicate the number of communication of the sums due (already received at the time following the adhesion to the scrapping-quater) in which the folders and notices for which the readmission is being requested and inserted the number of these folders/notices were included.

Payment plan by June

To those who present the request to be readmitted to the scrapping-quater, Revenue-Christ agency will send, by 30 June 2025, a communication with the amount of the sums due and the forms of
Payment based on the installment plan chosen during the residential demand phase. It will be possible to pay in a single solution, by 31 July 2025, or in a maximum number of 10 installments of the same amount foreseen, the first two, on 31 July and 30 November 2025, and the following on February 28, May 31, July 31 and November 30 of the years 2026 and 2027.

What is quater scrapping

We remind you that the facilitated definition of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, so-called scrapping-quater, was introduced two years ago by the Budget Law 2023 (Law no. 197/2022) and allows you to pay only the amount due by way of capital and that due by way of reimbursement for any executive procedures and for the notification rights. On the other hand, the sums due to penalties, interests enrolled in the role, interest of defaults and reception are not to be paid. As regards the debts relating to road fines or other administrative penalties (other than those imposed for tax violations or for violation of the contributory obligations), the sums due by way of interests (in any case called, therefore including the so -called « increases »), as well as those due by way of an application, are not to be paid.